SUBSTANTIATION OF CHARITABLE CONTRIBUTION DEDUCTIONS FOR ITEMIZING AND NONITEMIZING TAXPAYERS

ICR 198304-1545-020

OMB: 1545-0754

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
ICR Details
1545-0754 198304-1545-020
Historical Active
TREAS/IRS
SUBSTANTIATION OF CHARITABLE CONTRIBUTION DEDUCTIONS FOR ITEMIZING AND NONITEMIZING TAXPAYERS
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 06/08/1983
Retrieve Notice of Action (NOA) 04/26/1983
  Inventory as of this Action Requested Previously Approved
06/30/1986 06/30/1986
1 0 0
1 0 0
0 0 0

SECTION 121 OF THE ECONOMIC RECOVERY TAX ACT OF 1981 AMENDED SECTIONS 63 AND 170 OF THE INTERNAL REVENUE CODE OF 1954 BY ADDING NEW PROVISIONS WHICH ALLOW CHARITABLE CONTRIBUTION DEDUCTIONS FOR NON ITEMIZERS. DUE TO THE ANTICIPATED WIDE USE OF THIS PROVISION, AND THE RESULTING LOSS OF REVENUE, CONGRESS INTENDED THAT THE IRS PRESCRIBE RULES & REQUIREMENTS IN ADDITION TO THE CURRENTLY APPLICABLE REQUIREMT

None
None


No

1
IC Title Form No. Form Name
SUBSTANTIATION OF CHARITABLE CONTRIBUTION DEDUCTIONS FOR ITEMIZING AND NONITEMIZING TAXPAYERS

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1 0 0 1 0 0
Annual Time Burden (Hours) 1 0 0 1 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
04/26/1983


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